Brian M. Pinheiro

Brian M. Pinheiro

Ballard Spahr LLP

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Religious Freedom Law Exempts Employers from ACA Contraceptive Mandate, Supreme Court Holds

The U.S. Supreme Court has ruled in favor of three for-profit corporations that claimed that the Affordable Care Act (ACA) mandate to provide preventive care coverage for certain types of contraception violated the...more

7/3/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives Healthcare Reform HHS Hobby Lobby Religious Exemption Religious Freedom Restoration Act SCOTUS

In ERISA Stock Drop Case, Supreme Court Giveth and Taketh Away on Moench Presumption

The U.S. Supreme Court recently eviscerated a key protection against stock drop lawsuits filed by participants in defined contribution plans that hold employer stock as an investment. In Fifth Third Bancorp et al. v....more

6/30/2014 - ERISA ESOP Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Fifth Third Mortgage Company Halliburton Halliburton v Erica P. John Fund Moench Presumption SCOTUS Stock Drop Litigation US Bancorp

U.S. Judge Strikes Down Same-Sex Marriage Ban in Pennsylvania

Today, a U.S. District Court in Pennsylvania nullified Pennsylvania’s Marriage Laws, holding that they violate the due process and equal protection clauses of the 14th Amendment to the U.S. Constitution. If the ruling stands...more

5/21/2014 - DOMA Due Process Equal Protection Marriage Same-Sex Marriage SCOTUS US v Windsor

New FAQs Address Effect of Affordable Care Act on COBRA and Other Matters

In a wide-ranging set of frequently asked questions (FAQs) and other guidance, the U.S. Departments of Labor, Treasury, and Health and Human Services have addressed a number of issues pertaining to the Affordable Care Act...more

5/8/2014 - Affordable Care Act CHIPRA COBRA Corporate Counsel Cost-Sharing DOL FSA Healthcare HHS Preventive Health Care U.S. Treasury

IRS Issues Rules for Recognizing Same-Sex Spouses under Retirement Plans

Last week, the Internal Revenue Service issued Notice 2014-19, which sets forth the rules for recognition of same-sex spouses in retirement plan administration, as required under the U.S. Supreme Court's decision in U.S. vs....more

4/8/2014 - DOMA IRS Retirement Plan Same-Sex Marriage US v Windsor

IRS Issues Guidance on Health FSAs

The IRS has issued guidance on two issues affecting health flexible spending arrangements (health FSAs). The first provides guidance on how a health FSA that consists solely of amounts carried forward from the prior year...more

4/4/2014 - Flexible Spending Accounts Healthcare HSA IRS

IRS To Apply One-Rollover-Per-Year Limit on IRA Rollovers

The Internal Revenue Service (IRS) has provided guidance that it will follow a recent tax court decision interpreting an Internal Revenue Code requirement allowing taxpayers to complete only one rollover per year from an...more

3/25/2014 - IRA IRA Rollovers IRS

ACA Employer Mandate Final Regulations Released; Enforcement Delays Provided for Mid-Sized Employers

Very large employers will be required to offer health care coverage to their full-time employees or pay a penalty to the federal government beginning January 1, 2015. Under the final regulations released by the U.S....more

2/13/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Pay or Play

IRS Issues In-Plan Roth Rollover Guidance

The Internal Revenue Service has issued long-awaited guidance regarding the ability for participants in section 401(k), 403(b), and governmental 457(b) plans to convert balances from pre-tax and after-tax sources into Roth...more

12/13/2013 - 401k 457(b) Plans IRA Rollovers IRS Retirement Plan

Final Regulations Issued on Safe Harbor Contribution Suspension

The Treasury Department has issued final regulations regarding the ability to suspend employer contributions to "safe harbor" 401(k) and 403(b) plans during a plan year. Employers that maintain safe harbor plans should...more

11/15/2013 - 401k 403(b) Plans Benefit Plan Sponsors Employee Benefits Employer Contributions Safe Harbors

U.S. Treasury Department Rules on Recognition of Same-Sex Marriage

The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) yesterday ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in a jurisdiction that recognizes their marriage, will be...more

8/30/2013 - DOMA Income Taxes IRS Marriage Same-Sex Marriage SCOTUS U.S. Treasury

Federal District Court Awards Pension Benefit to Same-Sex Spouse

The U.S. District Court for the Eastern District of Pennsylvania has ordered a profit sharing plan to pay death benefits to the same-sex spouse of a deceased employee....more

8/5/2013 - Death Benefits DOMA Employee Benefits Marriage Same-Sex Marriage

DOL Delays Obligation of 401(k) and 403(b) Plans To Distribute Annual Investment Related Information

The U.S. Department of Labor (DOL) yesterday released Field Assistance Bulletin 2013-2 granting plan sponsors of participant-directed individual account plans (such as 401(k) and 403(b) plans) the ability to delay this year’s...more

7/23/2013 - 401k 403(b) Plans Deadlines Delays DOL

Effective Date of ACA Employer Mandate (Pay or Play) is Postponed

In a startling development, the federal government appears ready to delay by one year the effective date of one of the central provisions of the Affordable Care Act (ACA)—the shared responsibility provisions (more commonly...more

7/3/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Treasury Proposes Minimum Value Rules for Health Plans

The U.S. Department of the Treasury has published proposed regulations that provide guidance on how an employer may determine whether its group health plan provides “minimum value.”...more

5/9/2013 - Affordable Care Act Employer Group Health Plans Healthcare Minimum Essential Coverage Penalties U.S. Treasury

Agencies Propose Regulations on the 90-Day Waiting Period Requirement

The U.S. Departments of Health and Human Services, Labor, and Treasury have released a joint set of proposed regulations implementing the requirement in the Patient Protection and Affordable Care Act that group health plans...more

3/20/2013 - Affordable Care Act Eligibility Employer Group Health Plans Healthcare HHS Pay or Play Waiting Periods

HHS Releases Final Regulations on the Transitional Reinsurance Fee

The U.S. Department of Health and Human Services has published final regulations that will enable plan sponsors and insurers to calculate their liability under the transitional reinsurance fee provisions of the Patient...more

3/12/2013 - Affordable Care Act Fees Healthcare HHS Transitional Reinsurance Program

Mortgage Banking Update - Febuary 06, 2013

In This Issue: - Settlement of Michigan Lending Discrimination Lawsuit Underscores Regulatory Focus on Equal Access to Credit - Industry Employers Should Prepare Now for Health Care Reform - Title...more

2/6/2013 - Affordable Care Act Agents Canning v NLRB CFPB Community State Bank Discrimination DOJ ECOA Employer Group Health Plans Equal Access to Credit FFIEC Healthcare Insurance Agents Negligence NLRB Pay or Play Race Discrimination Recess Appointments Richard Cordray Social Media Title Examination Title Insurance Underwriting

New Guidance Addresses Individual Shared Responsibility Payments and Premium Tax Credits

The IRS and the U.S. Department of Health and Human Services (HHS) have issued two important pieces of guidance under the Patient Protection and Affordable Care Act regarding the responsibilities imposed on individuals to...more

2/6/2013 - Affordable Care Act CHIP COBRA Essential Health Benefits HHS IRS Shared Responsibility Rule Tax Credits TRICARE

Mortgage Banking Update - January 10, 2013

In This Issue: - Ohio Enacts the Nation's First Transitional MLO Licensing Law for Out-of-State MLOs - Noted Data Security and Privacy Attorney Amy Mushahwar Joins Ballard Spahr - Information Security...more

1/10/2013 - ADA Data Protection Debt Debt Collectors Investment Firms Mortgage Loan Originators Mortgages

Fiscal Cliff Legislation Provides New In-Plan Roth Conversion Opportunity

The newly enacted American Taxpayer Relief Act (H.R. 8) includes a significant new opportunity to perform “in-plan” conversions of pretax dollars to Roth (after-tax) dollars of funds held in defined contribution retirement...more

1/8/2013 - 401k American Taxpayer Relief Act Employee Benefits Fiscal Cliff IRA IRS Retirement Retirement Plan Roth Conversions

IRS Grants Retirement Plan Distribution Relief to Hurricane Sandy Victims

In the wake of Hurricane Sandy, the IRS has issued guidance that permits individuals affected by the storm and its aftermath to access the assets in their retirement plans and individual retirement accounts....more

11/20/2012

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